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HMRC internal manual

Securities Guidance

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HM Revenue & Customs
Updated
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Securities Guidance: recent changes

Below are details of the amendments that were published on 23 July 2013 (see the update index for all updates)

Page Details of update
   
SG43200 Amendment to paragraphs on NoR service and information requested at the time of NoR service.
   
SG66300 Amendment to wording of offset action:

You can make the set-off without the person’s permission but you must write to them, using Set off notification letter 23a, to warn them about what you are going to do. They do not have a right of appeal or review about your decision to set-off a credit against a debit.

After the offset action has been completed write to the person again, using Set off confirmed letter 23b, to tell them what action you have taken.